DiNapoli’s Office Completes Local Government Audit

“My office’s audits of local governments improve their financial management practices,” DiNapoli said. “These audits are tools for local officials to make sure proper policies and procedures are in place to protect taxpayer dollars and provide the best possible service these taxpayer dollars can deliver.”

Brewster Southeast Joint Fire District – Internal Controls Over Financial Operations
The board did not carry out its responsibility of establishing or overseeing appropriate internal controls over district financial operations. The board did not prepare the district’s budget in the format stipulated by town law; ensure that the treasurer submitted the required annual financial reports to OSC in a timely manner; or ensure that reserve funds were used as intended, all of which contributed to an unreserved, unappropriated fund deficit of $39,807 on Dec. 31, 2007. The board also allowed the treasurer to perform all key aspects of district financial operations without providing independent oversight or verifying accuracy. Finally, because the board failed to oversee the district’s fiscal affairs, the district was in non-compliance with General Municipal Law (GML) and policy requirements mandating competitive bidding for purchases, and did not use competition in obtaining significant professional services.